| 浅议EVA、ABC与BSC的融合 |
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| 引用本文： | 王新玉.浅议EVA、ABC与BSC的融合[J].价值工程,2011,30(33):107-107. |
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| 作者姓名： | 王新玉 |
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| 作者单位： | 江苏科技大学经济管理学院,镇江,212003 |
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| 摘 要： | 文章从企业价值创造的角度尝试将经济附加值、作业成本法和平衡计分卡进行融合,具体从融合的基础和融合的方法两方面进行了探讨,使得经济附加值,作业成本法和平衡计分卡三者取长补短,形成了一个较完整的价值创造系统,有利于企业价值创造的分析。
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| 关 键 词： | EVA ABC BSC 融合 |
Discussion on the Integration of EVA,ABC and BSC |
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| Wang Xinyu.Discussion on the Integration of EVA,ABC and BSC[J].Value Engineering,2011,30(33):107-107. |
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| Authors: | Wang Xinyu |
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| Institution: | Wang Xinyu (School of Economics and Management,Jiangsu University of Science and Technology,Zhenjiang 212003,China) |
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| Abstract: | The article tries to integrate the economic value added,the activity-based costing and the Balanced Scorecard from the perspective of creating enterprise value.In particular,the basis and method of integration are discussed,making the economic value added,the activity-based costing and the balanced scorecard score card to learn from each other,forming a more complete value creation system which is conducive to business value creation analysis. |
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| Keywords: | EVA ABC BSC integration |
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